Section 458(1) in Rules under the United Provinces Excise Act, 1910
(1)Bonded warehouses may be established by the Excise Commissioner at the headquarters of tahsil in such places as from convenient centres of supply. No rent shall be charged from the contractor for the use of such buildings. All fittings or articles concerned with the supply, storage, gauging, handling and issue of spirit shall be supplied by the contractor. Registers, forms, hydrometers and bung rods used by the Excise Inspector shall be supplied by Government. A stock register of Government property shall be maintained in Form P. D. 4.
